Following the recent inquiry conducted by the Public Accounts Committee (PAC) on the implementation of making tax digital (MTD), the Chartered Institute of Taxation (CIOT) shares the perspective that digitalization holds the potential to enhance the efficiency and effectiveness of the tax system. However, the CIOT emphasizes the importance of allowing digitalization to evolve naturally, with the development of appealing systems that entice businesses to voluntarily transition, similar to the widespread adoption of online filing. The CIOT expresses concern regarding the lack of consultation…